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of <h1>Section 135 empowers senior tax officials with full inquiry powers equivalent to Assessing Officers</h1> Section 135 of the Income Tax Act, 1961 empowers senior tax officials including Principal Director General, Director General, Principal Director, Director, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, and Joint Commissioner to conduct inquiries under the Act. These officials possess all powers equivalent to those of an Assessing Officer when making inquiries. The provision has undergone multiple amendments since 1987, with various designations being substituted to reflect organizational restructuring within the income tax department. The section establishes the hierarchical authority structure for tax investigations and ensures senior officials have comprehensive inquiry powers.
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